J. E. Bernard & Co. v. United States

Johnson, Judge:

This action involves the classification of merchandise described upon the invoices as greasewood extract sludge, and as greasewood extract, crude, imported from Mexico. Duty was assessed thereon at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article. The plaintiff claims that it is properly free of duty under the free-list paragraph 1686 as a natural resin, not specifically provided for, or, alternatively, that it is dutiable under paragraph 1558 as a nonenumerated unmanufactured article.

At the trial,…